{"id":"W4293217869","doi":"10.3390/jrfm15090379","title":"The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management","year":2022,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate governance; Earnings management; Accounting; Business; Organizational culture; Hofstede's cultural dimensions theory; Earnings; Economics; Management; Finance; Sociology; Social science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004915105,0.0001582339,0.0001727845,0.0008569285,0.0007469417,0.002594105,0.000300725,0.000277477,0.001635012],"category_scores_gemma":[0.01603188,0.00009652397,0.0002061023,0.0007801753,0.001808608,0.001022232,0.001228516,0.0005216243,0.0001255707],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001075837,"about_ca_system_score_gemma":0.001555886,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003738202,"about_ca_topic_score_gemma":0.007459291,"domain_scores_codex":[0.995149,0.002716047,0.0003275522,0.0002504969,0.0008801597,0.0006768153],"domain_scores_gemma":[0.9687273,0.01437083,0.008545903,0.002096912,0.003284372,0.002974718],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008763186,0.0002935424,0.9433537,0.00006924474,0.0002355901,0.00009015099,0.004143834,0.001466722,0.0006874425,0.006541278,0.0003108004,0.04272005],"study_design_scores_gemma":[0.00001096062,0.0001587733,0.9878525,0.00008266253,0.00005405437,0.00003954162,0.007075743,0.001232999,0.0004728974,0.001760437,0.001243145,0.00001629932],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9884879,0.0002343921,0.0008061968,0.0002587124,0.000008777093,0.00001813787,0.0000180109,0.000003365298,0.01016458],"genre_scores_gemma":[0.9996302,0.00006095936,0.0001279947,0.00001851344,0.000003221344,0.000002866872,0.000007215871,8.711705e-7,0.0001480775],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004915105,"threshold_uncertainty_score":0.02599388,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.003695976732597255,"score_gpt":0.1868114391942145,"score_spread":0.1831154624616172,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}